Published on 05 May 06
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation looks at some of the intricacies and practical outcomes of the general value shifting regime, focusing on practical examples of common transactions, including:

a brief overview of the general value shifting provisions

thresholds and de minimis rules - some practical safeguards

dividend access shares

debt forgiveness

management fees and services

interest-free loans

shifting income and gains.

Author profile:

Marc Romaldi CTA

Marc's tax law experience comes from over 14 years practising in accounting and legal spheres in both domestic and international environments. Capital gains tax, general income tax, international tax, stamp duty, GST, superannuation and fringe benefits tax all form part of Marc's tax law skill set. This expertise is used to advise ASX-listed companies, private enterprises and high net worth individuals on the commercial and tax implications of structuring, restructuring, acquisitions and sales. Marc's customer base appreciates his ability to understand their business, distil complex legal issues and achieve practical outcomes. Those customers come from a variety of industries, with Marc having particular expertise in the pharmacy and property industries. Current at 18 May 2015

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